100 (SC) (ii) Godhra Electricity Co. Ltd. v. CIT

185 Taxmann 243High Court#6278 most cited
18

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2019 to 2025.

Sections most often in play

Section 115BBESection 132Section 148Section 149Section 151Section 153ASection 36(1)(vii)Section 36(2)

Issues it is cited on

compensatory interestfaceless assessment schemeperiod of holdingreal income theorysection 36(2)section 151(ii)section 120section 153a(1)(b)section 149(1)(b)section 151asection 149(1)specified authority

Judgments citing 100 (SC) (ii) Godhra Electricity Co. Ltd. v. CIT

Deputy Commissioner of Income -Tax, Central Circle-1(1), Ahmedabad vs. Prakash Misrimal Sanghvi, Ahmedabad

In the result, the appeal of the Revenue in ITA No

ITA 1184/AHD/2024[2021-22]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2021-22
For Appellant: Shri S. N. Soparkar, Sr. Advocate &For Respondent: Shri A. P. Singh, CIT-DR
Section 132Section 132(4)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. Nos.1138 to 1146/Ahd/2024 (निर्धारण वर्ष / Assessment Years : 2013-14 to 2021-22) Prakash Misrimal Sanghvi 17, Rajmugat Soc. Naranpura Char Rasta, Naranpura, Ahmedabad 380013 बनाम / Deputy Commissioner of Vs. Income-Tax Central Circle-1(1), Ahmedabad स्थायी लेखा सं./जीआइआर सं./PAN/GIR No.: AAEPS7266A (Appellant) (Respondent) & आयकर अपील सं./I.T.A. Nos.1148 to 1155 & 1184/Ahd/2024 (निर्धारण वर्ष / Assessment Years : 2013-14 to 2021-22) Deputy…

Deputy Commissioner of Income -Tax, Central Circle-1(1), Ahmedabad vs. Prakash Misrimal Sanghvi, Ahmedabad

In the result, the appeal of the Revenue in ITA No

ITA 1155/AHD/2024[2020-21]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2020-21
For Appellant: Shri S. N. Soparkar, Sr. Advocate &For Respondent: Shri A. P. Singh, CIT-DR
Section 132Section 132(4)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. Nos.1138 to 1146/Ahd/2024 (निर्धारण वर्ष / Assessment Years : 2013-14 to 2021-22) Prakash Misrimal Sanghvi 17, Rajmugat Soc. Naranpura Char Rasta, Naranpura, Ahmedabad 380013 बनाम / Deputy Commissioner of Vs. Income-Tax Central Circle-1(1), Ahmedabad स्थायी लेखा सं./जीआइआर सं./PAN/GIR No.: AAEPS7266A (Appellant) (Respondent) & आयकर अपील सं./I.T.A. Nos.1148 to 1155 & 1184/Ahd/2024 (निर्धारण वर्ष / Assessment Years : 2013-14 to 2021-22) Deputy…

Deputy Commissioner of Income -Tax, Central Circle-1(1), Ahmedabad vs. Prakash Misrimal Sanghvi, Ahmedabad

In the result, the appeal of the Revenue in ITA No

ITA 1154/AHD/2024[2019-20]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2019-20

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 1138 To 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 To 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner Of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaeps7266A (Appellant) .. (Respondent)

For Appellant: Shri S. N. Soparkar, Sr. Advocate &For Respondent: Shri A. P. Singh, CIT-DR
Section 132Section 132(4)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. Nos. 1138 to 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 to 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAEPS7266A (Appellant) .. (Respondent) & आयकर अपील सं./I.T.A. Nos. 1148 to 1155 & 1184/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 to 2021-22) बना…

Deputy Commissioner of Income -Tax, Ahmedabad vs. Prakash Misrimal Sanghvi, Ahmedabad

In the result, the appeal of the Revenue in ITA No

ITA 1153/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2018-19

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 1138 To 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 To 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner Of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaeps7266A (Appellant) .. (Respondent)

For Appellant: Shri S. N. Soparkar, Sr. Advocate &For Respondent: Shri A. P. Singh, CIT-DR
Section 132Section 132(4)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. Nos. 1138 to 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 to 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAEPS7266A (Appellant) .. (Respondent) & आयकर अपील सं./I.T.A. Nos. 1148 to 1155 & 1184/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 to 2021-22) बना…

Deputy Commissioner of Income -Tax, Central Circle-1(1), Ahmedabad vs. Prakash Misrimal Sanghvi, Ahmedabad

In the result, the appeal of the Revenue in ITA No

ITA 1152/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2017-18

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 1138 To 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 To 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner Of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaeps7266A (Appellant) .. (Respondent)

For Appellant: Shri S. N. Soparkar, Sr. Advocate &For Respondent: Shri A. P. Singh, CIT-DR
Section 132Section 132(4)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. Nos. 1138 to 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 to 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAEPS7266A (Appellant) .. (Respondent) & आयकर अपील सं./I.T.A. Nos. 1148 to 1155 & 1184/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 to 2021-22) बना…

Deputy Commissioner of Income -Tax, Central Circle-1(1), Ahmedabad vs. Prakash Misrimal Sanghvi, Ahmedabad

In the result, the appeal of the Revenue in ITA No

ITA 1151/AHD/2024[2016-17]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2016-17

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 1138 To 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 To 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner Of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaeps7266A (Appellant) .. (Respondent)

For Appellant: Shri S. N. Soparkar, Sr. Advocate &For Respondent: Shri A. P. Singh, CIT-DR
Section 132Section 132(4)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. Nos. 1138 to 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 to 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAEPS7266A (Appellant) .. (Respondent) & आयकर अपील सं./I.T.A. Nos. 1148 to 1155 & 1184/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 to 2021-22) बना…

Deputy Commissioner of Income -Tax, Central Circle-1(1), Ahmedabad vs. Prakash Misrimal Sanghvi, Ahmedabad

In the result, the appeal of the Revenue in ITA No

ITA 1150/AHD/2024[2015-16]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2015-16
For Appellant: Shri S. N. Soparkar, Sr. Advocate &For Respondent: Shri A. P. Singh, CIT-DR
Section 132Section 132(4)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. Nos.1138 to 1146/Ahd/2024 (निर्धारण वर्ष / Assessment Years : 2013-14 to 2021-22) Prakash Misrimal Sanghvi 17, Rajmugat Soc. Naranpura Char Rasta, Naranpura, Ahmedabad 380013 बनाम / Deputy Commissioner of Vs. Income-Tax Central Circle-1(1), Ahmedabad स्थायी लेखा सं./जीआइआर सं./PAN/GIR No.: AAEPS7266A (Appellant) (Respondent) & आयकर अपील सं./I.T.A. Nos.1148 to 1155 & 1184/Ahd/2024 (निर्धारण वर्ष / Assessment Years : 2013-14 to 2021-22) Deputy…

Deputy Commissioner of Income -Tax, Central Circle-1(1), Ahmedabad vs. Prakash Misrimal Sanghvi, Ahmedabad

In the result, the appeal of the Revenue in ITA No

ITA 1149/AHD/2024[2014-15]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2014-15

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 1138 To 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 To 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner Of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaeps7266A (Appellant) .. (Respondent)

For Appellant: Shri S. N. Soparkar, Sr. Advocate &For Respondent: Shri A. P. Singh, CIT-DR
Section 132Section 132(4)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. Nos. 1138 to 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 to 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAEPS7266A (Appellant) .. (Respondent) & आयकर अपील सं./I.T.A. Nos. 1148 to 1155 & 1184/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 to 2021-22) बना…

Deputy Commissioner of Income -Tax, Central Circle-1(1), Ahmedabad vs. Prakash Misrimal Sanghvi, Ahmedabad

In the result, the appeal of the Revenue in ITA No

ITA 1148/AHD/2024[2013-14]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2013-14
For Appellant: Shri S. N. Soparkar, Sr. Advocate &For Respondent: Shri A. P. Singh, CIT-DR
Section 132Section 132(4)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. Nos.1138 to 1146/Ahd/2024 (निर्धारण वर्ष / Assessment Years : 2013-14 to 2021-22) Prakash Misrimal Sanghvi 17, Rajmugat Soc. Naranpura Char Rasta, Naranpura, Ahmedabad 380013 बनाम / Deputy Commissioner of Vs. Income-Tax Central Circle-1(1), Ahmedabad स्थायी लेखा सं./जीआइआर सं./PAN/GIR No.: AAEPS7266A (Appellant) (Respondent) & आयकर अपील सं./I.T.A. Nos.1148 to 1155 & 1184/Ahd/2024 (निर्धारण वर्ष / Assessment Years : 2013-14 to 2021-22) Deputy…

Prakash Misrimal Sanghvi, Ahmedabad vs. DCIT CC 1(1) Ahmedabad, Ahmedabad

In the result, the appeal of the Revenue in ITA No

ITA 1146/AHD/2024[2021-2022]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2021-2022
For Appellant: Shri S. N. Soparkar, Sr. Advocate &For Respondent: Shri A. P. Singh, CIT-DR
Section 132Section 132(4)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. Nos.1138 to 1146/Ahd/2024 (निर्धारण वर्ष / Assessment Years : 2013-14 to 2021-22) Prakash Misrimal Sanghvi 17, Rajmugat Soc. Naranpura Char Rasta, Naranpura, Ahmedabad 380013 बनाम / Deputy Commissioner of Vs. Income-Tax Central Circle-1(1), Ahmedabad स्थायी लेखा सं./जीआइआर सं./PAN/GIR No.: AAEPS7266A (Appellant) (Respondent) & आयकर अपील सं./I.T.A. Nos.1148 to 1155 & 1184/Ahd/2024 (निर्धारण वर्ष / Assessment Years : 2013-14 to 2021-22) Deputy…

Prakash Misrimal Sanghvi, Ahmedabad vs. DCIT CC (1) Ahmedabad, Ahmedabad

In the result, the appeal of the Revenue in ITA No

ITA 1145/AHD/2024[2020-2021]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2020-2021

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 1138 To 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 To 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner Of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaeps7266A (Appellant) .. (Respondent)

For Appellant: Shri S. N. Soparkar, Sr. Advocate &For Respondent: Shri A. P. Singh, CIT-DR
Section 132Section 132(4)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. Nos. 1138 to 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 to 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAEPS7266A (Appellant) .. (Respondent) & आयकर अपील सं./I.T.A. Nos. 1148 to 1155 & 1184/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 to 2021-22) बना…

Prakash Misrimal Sanghvi, Ahmedabad vs. DCIT CC 1(1) Ahmedabad, Ahmedabad

ITA 1144/AHD/2024[2019-2020]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2019-2020
For Appellant: Shri S. N. Soparkar, Sr. Advocate &For Respondent: Shri A. P. Singh, CIT-DR
Section 132Section 132(4)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. Nos.1138 to 1146/Ahd/2024 (निर्धारण वर्ष / Assessment Years : 2013-14 to 2021-22) Prakash Misrimal Sanghvi 17, Rajmugat Soc. Naranpura Char Rasta, Naranpura, Ahmedabad 380013 बनाम / Deputy Commissioner of Vs. Income-Tax Central Circle-1(1), Ahmedabad स्थायी लेखा सं./जीआइआर सं./PAN/GIR No.: AAEPS7266A (Appellant) (Respondent) & आयकर अपील सं./I.T.A. Nos.1148 to 1155 & 1184/Ahd/2024 (निर्धारण वर्ष / Assessment Years : 2013-14 to 2021-22) Deputy…

Prakash Misrimal Sanghvi, Ahmedabad vs. DCIT CC 1(1) Ahmedabad, Ahmedabad

In the result, the appeal of the Revenue in ITA No

ITA 1142/AHD/2024[2017-2018]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2017-2018

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 1138 To 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 To 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner Of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaeps7266A (Appellant) .. (Respondent)

For Appellant: Shri S. N. Soparkar, Sr. Advocate &For Respondent: Shri A. P. Singh, CIT-DR
Section 132Section 132(4)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. Nos. 1138 to 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 to 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAEPS7266A (Appellant) .. (Respondent) & आयकर अपील सं./I.T.A. Nos. 1148 to 1155 & 1184/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 to 2021-22) बना…

Prakash Misrimal Sanghvi, Ahmedabad vs. DCIT CC 1(1) Ahmedabad, Ahmedabad

In the result, the appeal of the Revenue in ITA No

ITA 1141/AHD/2024[2016-2017]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2016-2017
For Appellant: Shri S. N. Soparkar, Sr. Advocate &For Respondent: Shri A. P. Singh, CIT-DR
Section 132Section 132(4)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. Nos.1138 to 1146/Ahd/2024 (निर्धारण वर्ष / Assessment Years : 2013-14 to 2021-22) Prakash Misrimal Sanghvi 17, Rajmugat Soc. Naranpura Char Rasta, Naranpura, Ahmedabad 380013 बनाम / Deputy Commissioner of Vs. Income-Tax Central Circle-1(1), Ahmedabad स्थायी लेखा सं./जीआइआर सं./PAN/GIR No.: AAEPS7266A (Appellant) (Respondent) & आयकर अपील सं./I.T.A. Nos.1148 to 1155 & 1184/Ahd/2024 (निर्धारण वर्ष / Assessment Years : 2013-14 to 2021-22) Deputy…

Prakash Misrimal Sanghvi, Ahmedabad vs. DCIT CC 1(1) Ahmedabad, Ahemedabad

In the result, the appeal of the Revenue in ITA No

ITA 1140/AHD/2024[2015-2016]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2015-2016

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 1138 To 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 To 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner Of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaeps7266A (Appellant) .. (Respondent)

For Appellant: Shri S. N. Soparkar, Sr. Advocate &For Respondent: Shri A. P. Singh, CIT-DR
Section 132Section 132(4)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. Nos. 1138 to 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 to 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAEPS7266A (Appellant) .. (Respondent) & आयकर अपील सं./I.T.A. Nos. 1148 to 1155 & 1184/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 to 2021-22) बना…

Prakash Misrimal Sanghvi, Ahmedabad vs. DCIT CC 1(1) Ahmedabad, Ahmedabad

In the result, the appeal of the Revenue in ITA No

ITA 1139/AHD/2024[2014-2015]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2014-2015

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 1138 To 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 To 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner Of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaeps7266A (Appellant) .. (Respondent)

For Appellant: Shri S. N. Soparkar, Sr. Advocate &For Respondent: Shri A. P. Singh, CIT-DR
Section 132Section 132(4)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. Nos. 1138 to 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 to 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAEPS7266A (Appellant) .. (Respondent) & आयकर अपील सं./I.T.A. Nos. 1148 to 1155 & 1184/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 to 2021-22) बना…

Prakash Misrimal Sanghvi, Ahmedabad vs. DCIT CC 1(1) Ahmedabad, Ahmedabad

In the result, the appeal of the Revenue in ITA No

ITA 1138/AHD/2024[2013-2014]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2013-2014
For Appellant: Shri S. N. Soparkar, Sr. Advocate &For Respondent: Shri A. P. Singh, CIT-DR
Section 132Section 132(4)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. Nos.1138 to 1146/Ahd/2024 (निर्धारण वर्ष / Assessment Years : 2013-14 to 2021-22) Prakash Misrimal Sanghvi 17, Rajmugat Soc. Naranpura Char Rasta, Naranpura, Ahmedabad 380013 बनाम / Deputy Commissioner of Vs. Income-Tax Central Circle-1(1), Ahmedabad स्थायी लेखा सं./जीआइआर सं./PAN/GIR No.: AAEPS7266A (Appellant) (Respondent) & आयकर अपील सं./I.T.A. Nos.1148 to 1155 & 1184/Ahd/2024 (निर्धारण वर्ष / Assessment Years : 2013-14 to 2021-22) Deputy…

Red Fort Shahjahan Properties Pvt. Ltd., New Delhi vs. DCIT, Circle-21(1), New Delhi

The appeal is allowed with above direction

ITA 7239/DEL/2018[2014-15]Status: DisposedITAT Delhi14 Jun 2019AY 2014-15

Bench: Shri Kuldip Singh & Shri Prashant Maharishired Fort Shahjahan Properties Vs. Dcit, Pvt. Ltd, Circle-21(1), N-226, Lgf, Greater Kailash-1, New Delhi New Delhi Pan: Aadcr6247E (Appellant) (Respondent)

For Appellant: Shri K. M. Gupta, AdvFor Respondent: Shri H. K. Choudhary, CIT DR
Section 143Section 144Section 144CSection 92C(3)Section 92D

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-2”: NEW DELHI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Red Fort Shahjahan Properties Vs. DCIT, Pvt. Ltd, Circle-21(1), N-226, LGF, Greater kailash-1, New Delhi New Delhi PAN: AADCR6247E (Appellant) (Respondent) SA No. 235/Del/2019 (In ITA No. 7239/Del/2018) (Assessment Year: 2014-15) Red Fort Shahjahan Properties Vs. DCIT, Pvt. Ltd, Circle-21(1), N-226, LGF, Greater kailash-1, New Delhi New Delhi PAN: AADCR6247E (Appellant) (Respondent) Assessee by : Shri K. M. Gupta, Adv Revenue by: Shri H. K. Choudhary, CIT DR Ms. Ni…

100 (SC) (ii) Godhra Electricity Co. Ltd. v. CIT (185 Taxmann 243) — Cited in 18 Judgments | BharatTax